A Bilateral Advance Pricing Agreement is used when multinational enterprises seek certainty in their transfer pricing arrangements between related entities across two jurisdictions, with one being Switzerland. This document is particularly valuable for companies with significant intercompany transactions who want to avoid potential double taxation and ensure compliance with both Swiss and foreign tax regulations. The agreement typically covers a period of 3-5 years and includes detailed specifications of the approved transfer pricing methodology, critical assumptions, and annual compliance requirements. It's especially relevant when dealing with complex transactions, valuable intellectual property, or significant service arrangements between related entities. The Swiss tax authorities follow OECD guidelines in their approach to transfer pricing, making this document a crucial tool for tax risk management and cross-border transaction planning.
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1. Parties: Identification of the taxpayer, the Swiss Federal Tax Administration, and the foreign tax authority
2. Background: Context of the agreement, including the nature of the controlled transactions and reason for seeking an APA
3. Definitions: Key terms used in the agreement, including technical transfer pricing terminology
4. Scope of Agreement: Specific transactions, products, or services covered by the APA
5. Term of Agreement: Duration of the APA, including start and end dates
6. Transfer Pricing Methodology: Agreed methodology for determining arm's length prices, including selection and application of methods
7. Critical Assumptions: Fundamental economic and business conditions that must remain constant for the APA to remain valid
8. Annual Compliance Reporting: Requirements for annual reports demonstrating compliance with the agreed methodology
9. Records and Documentation: Specification of required supporting documentation and retention periods
10. Revision and Cancellation: Circumstances and procedures for revising or cancelling the APA
11. Confidentiality: Provisions regarding the confidential treatment of information
12. Governing Law and Jurisdiction: Specification of Swiss law as governing law and relevant jurisdiction
1. Cost Sharing Provisions: Required when the agreement involves cost sharing arrangements between related entities
2. Intangible Property Provisions: Needed when the agreement covers transfers or licenses of intellectual property
3. Compensating Adjustments: Procedures for making adjustments when actual results fall outside agreed ranges
4. Dispute Resolution: Special procedures for resolving disagreements, needed for complex cases
5. Rollback Provisions: Include when applying the APA methodology to previous tax years
6. Force Majeure: Required when specific external events might impact the ability to apply the methodology
7. Currency and Exchange Rates: Needed when transactions involve multiple currencies
8. MAP Integration: Required when linking the APA to Mutual Agreement Procedure provisions
1. Schedule A - Covered Transactions: Detailed description of all intercompany transactions covered by the APA
2. Schedule B - Transfer Pricing Methodology Details: Technical details of the approved methodology, including formulas and calculations
3. Schedule C - Critical Assumptions Details: Comprehensive list and explanation of all critical assumptions
4. Schedule D - Annual Reporting Template: Format and content requirements for annual compliance reports
5. Appendix 1 - Financial Data: Historical financial data used to establish the transfer pricing methodology
6. Appendix 2 - Functional Analysis: Detailed analysis of functions, assets, and risks of involved entities
7. Appendix 3 - Comparables Analysis: Documentation of comparable companies or transactions used in the analysis
8. Appendix 4 - Organizational Structure: Corporate structure diagram and explanation of relevant relationships
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